Cowboys Fan
Power Poster
Joined: Dec 2002
Posts: 4,615
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The occupancy isn't relative to determining if one is required. The 1st page of the 1098 instructions will give you some help on determining when you should send one.
Here's a link to another discussion on 1098s. The final response has a link to the 1098 instructions.
Cowboys Fan
Power Poster
Joined: Dec 2002
Posts: 4,615
SC
True - you have to file on an individual (including a sole proprietor). However, there's nothing that says that you cannot file on LLCs, corporations, etc.